https://www.taxtmi.com/caselaws?id=351569 Cenvat credit on outdoor catering services remained admissible where the services were fully received before 01.04.2011, even if the credit was taken after that date. The Board circular dated 29.04.2011 was read as confirming that later availment does not defeat eligibility when the underlying services were completed before the effective exclusion date. A cited precedent supporting the same view reinforced this interpretation. On that basis, the disallowance was set aside and consequential relief followed. en-us Mon, 16 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351569 Cenvat credit on outdoor catering services remained admissible where the services were fully received before 01.04.2011, even if the credit was taken after that date. The Board circular dated 29.04.2011 was read as confirming that later availment does not defeat eligibility when the underlying services were completed before the effective exclusion date. A cited precedent supporting the same view reinforced this interpretation. On that basis, the disallowance was set aside and consequential relief followed. Case-Laws Service Tax Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351569